Serbia imposes an immediate one-year suspension for fiscal receipts with a fake or invalid QR code

What changed in detail

Serbia’s National Assembly adopted the Law on Amendment and Supplement to the Law on Fiscalization (act no. 2591-26), part of the tax-law package published in Službeni glasnik RS br. 80/2026 of 1 September 2026. It amends Article 12(5) to impose an immediate, one-year business-suspension measure on a taxpayer who issues a sales receipt whose QR code fails verification — because it was not generated through the Tax Administration’s electronic fiscalization system, does not resolve to the Tax Administration portal, resolves to a different transaction, amount, date, item set or taxpayer, or the receipt has been altered, combined or technically fabricated after the fact. The law entered into force on 9 September 2026, the eighth day after publication.

What it means

This closes a gap where a receipt could carry a QR code that looks legitimate but does not verify against the Tax Administration’s own system — and the penalty is a full year of suspended operation, imposed immediately rather than after a warning cycle. Point-of-sale systems must generate QR codes exclusively through the certified electronic fiscalization system; any workaround, offline fallback or third-party code generator that does not resolve correctly on the Tax Administration portal is now a one-year suspension risk, not a compliance footnote.